PACS Group, Inc. (PACS) FY2026 Q2 Balance Sheet

Income StatementCash FlowBalance Sheet

Balance Sheet

As of 2026-06-30

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PACS Group, Inc. (PACS) FY2026 Q2 Balance SheetBalance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.Current liabilities$1.06 BCurrent assets$962.35 MLiabilities$4.54 BAssets$5.66 BNon-current liabilities$3.49 BNon-current assets$4.69 BEquity$1.12 BHOLDINGSASSET CLASSASSETSCLAIM CLASSCLAIM SUB-CLASSCLAIMSAccounts receivable, netCash and cash equivalentsOther receivablesPrepaid expenses and other current assetsOperating lease right-of-use assetsProperty and equipment, netOther assetsInsurance subsidiary deposits and investmentsGoodwill and other indefinite-lived assetsEscrow fundsOther accrued expensesAccrued payroll and benefitsRefund liabilityAccounts payableCurrent portion of accrued self-insurance liabilitiesCurrent operating lease liabilitiesCurrent maturities of long-term debtLong-term operating lease liabilitiesLong-term debt, less current maturities, net of deferred financing feesAccrued self-insurance liabilities, less current portionOther liabilitiesAdditional paid-in capitalRetained earningsCommon stock: $0.001 par value; 1,250,000,000 shares authorized; 158,335,612 shares issued and outstanding as of June 30, 2026, and 156,615,144 shares issued and outstanding as of December 31, 2025Noncontrolling interest in subsidiaryCurrent assetsNon-current assetsAssetsCurrent liabilitiesNon-current liabilitiesLiabilitiesEquityOther accrued expensesOther accrued expenses$204.81 MAccrued payroll and benefitsAccrued payroll and benefits$187.69 MCurrent liabilitiesCurrent liabilities$1.06 BRefund liabilityRefund liability$181.13 MAccounts receivable, netAccounts receivable, net$634.50 MCurrent assetsCurrent assets$962.35 MAccounts payableAccounts payable$160.88 MCash and cash equivalentsCash and cash equivalents$164.45 MLiabilitiesLiabilities$4.54 BCurrent portion of accrued self-insurance liabilitiesCurrent portion of accrued self-insurance liabilities$157.11 MOther receivablesOther receivables$89.41 MAssetsAssets$5.66 BCurrent operating lease liabilitiesCurrent operating lease liabilities$156.06 MPrepaid expenses and other current assetsPrepaid expenses and other current assets$73.99 MCurrent maturities of long-term debtCurrent maturities of long-term debt$7.38 MNon-current liabilitiesNon-current liabilities$3.49 BNon-current assetsNon-current assets$4.69 BOperating lease right-of-use assetsOperating lease right-of-use assets$2.86 BLong-term operating lease liabilitiesLong-term operating lease liabilities$2.85 BProperty and equipment, netProperty and equipment, net$1.40 BLong-term debt, less current maturities, net of deferred financing feesLong-term debt, less current maturities, net$238.71 MAccrued self-insurance liabilities, less current portionAccrued self-insurance liabilities, less current portion$237.77 MOther assetsOther assets$209.28 MOther liabilitiesOther liabilities$160.46 MInsurance subsidiary deposits and investmentsInsurance subsidiary deposits and investments$134.72 MEquityEquity$1.12 BAdditional paid-in capitalAdditional paid-in capital$643.60 MGoodwill and other indefinite-lived assetsGoodwill and other indefinite-lived assets$68.06 MRetained earningsRetained earnings$466.64 MEscrow fundsEscrow funds$21.73 MCommon stock: $0.001 par value; 1,250,000,000 shares authorized; 158,335,612 shares issued and outstanding as of June 30, 2026, and 156,615,144 shares issued and outstanding as of December 31, 2025Common stock: $0.001 par value$158.00 KNoncontrolling interest in subsidiaryNoncontrolling interest in subsidiary$5.00 M
Chart details

PACS Group, Inc. (PACS) FY2026 Q2 Balance Sheet

Balance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.

Assets
5,656,321,000 US dollars
Current assets
962,354,000 US dollars
Non-current assets
4,693,967,000 US dollars
Liabilities
4,540,921,000 US dollars
Current liabilities
1,055,058,000 US dollars
Non-current liabilities
3,485,863,000 US dollars
Equity
1,115,400,000 US dollars
Noncontrolling interest
5,000,000 US dollars. Included in consolidated equity; this amount is not added again.
Accounts receivable, net
634,496,000 US dollars
Cash and cash equivalents
164,451,000 US dollars
Other receivables
89,413,000 US dollars
Prepaid expenses and other current assets
73,994,000 US dollars
Operating lease right-of-use assets
2,862,741,000 US dollars
Property and equipment, net
1,397,436,000 US dollars
Other assets
209,282,000 US dollars
Insurance subsidiary deposits and investments
134,721,000 US dollars
Goodwill and other indefinite-lived assets
68,061,000 US dollars
Escrow funds
21,726,000 US dollars
Other accrued expenses
204,811,000 US dollars
Accrued payroll and benefits
187,689,000 US dollars
Refund liability
181,129,000 US dollars
Accounts payable
160,880,000 US dollars
Current portion of accrued self-insurance liabilities
157,107,000 US dollars
Current operating lease liabilities
156,062,000 US dollars
Current maturities of long-term debt
7,380,000 US dollars
Long-term operating lease liabilities
2,848,918,000 US dollars
Long-term debt, less current maturities, net of deferred financing fees
238,709,000 US dollars
Accrued self-insurance liabilities, less current portion
237,774,000 US dollars
Other liabilities
160,462,000 US dollars
Line of credit
0 US dollars
Additional paid-in capital
643,598,000 US dollars
Retained earnings
466,644,000 US dollars
Common stock: $0.001 par value; 1,250,000,000 shares authorized; 158,335,612 shares issued and outstanding as of June 30, 2026, and 156,615,144 shares issued and outstanding as of December 31, 2025
158,000 US dollars
Noncontrolling interest in subsidiary
5,000,000 US dollars

Chart connections

  • Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
  • Treasury shares and other negative equity contributions reduce equity.
PACS Group, Inc. (PACS) FY2026 Q2 Balance Sheet Sankey chart
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